Assignment 1-1 Occupational Fraud and Abuse Research

Assignment 1-1 Occupational Fraud and Abuse Research -...

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1Assignment 1-5 Occupational Fraud and Abuse Behavior Research Assignment 1-1 Fraud Examination ACCT341-E1WW Professor Filler January 8, 2012
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2Assignment 1-5 Donald R. Cressey Donald Cressey studied the circumstances that lead a person to commit crimes against their place of employment. Cressey decided he would interview about 200 incarcerated inmates at prisons in the Midwest. He was mostly interested in embezzlers whom he called “trust violators”. He concluded with his hypothesis as follows: Trusted persons become trust violators when they conceive themselves as having a financial problem which is non-shareable, are aware this problem can be secretly resolved by
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Unformatted text preview: violation of the position of financial trust, and are able to apply their own conduct in that situation verbalizations which enable them to adjust their conceptions of themselves as trusted persons with their conceptions of themselves as users of the entrusted funds or property. (Wells, 2011) This hypothesis has become better known as the fraud triangle. Each side represents what is involved when committing fraud: (1) Perceived non-shareable financial need, (2) Perceived opportunity, and (3) Rationalization....
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This note was uploaded on 02/29/2012 for the course ACCOUNTING 341 taught by Professor Kamradt during the Spring '10 term at Franklin.

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Assignment 1-1 Occupational Fraud and Abuse Research -...

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